California Statutes
§ 6019. — 6019. (Added by Stats. 1951, Ch. 870.)
California § 6019.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 1.PART 1. SALES AND USE TAXES
Ch. 1.CHAPTER 1. General Provisions and Definitions
This text of California § 6019. (6019. (Added by Stats. 1951, Ch. 870.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 6019. (2026).
Text
Every individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales of tangible personal property during any 12-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, shall be considered a retailer within the provisions of this part in his or its individual, firm, copartnership, joint venture, trust, business trust, syndicate, associate or corporate capacity.
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Legislative History
Added by Stats. 1951, Ch. 870.
Nearby Sections
2
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Bluebook (online)
California § 6019., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6019..